Appendix F Pension preparation toolkit
Tool F1 administrator and scheme map
Employer and nation: ________________________________________
Administrator: NHS Business Services Authority / Scottish Public Pensions Agency / HSC Pension Service / other
Scheme sections or arrangements shown on record: ____________
Membership dates: ___________________________________________
Employments, breaks or transfers requiring checking: _________
Remedy-period service or choice information: _________________
Other pension saving to consider: ____________________________
Nomination and contact details checked on: ___________________
Tool F2 annual record check
Compare the official record with payslips and employment history. Do not assume that contributions on a payslip prove that service, pay and section have been recorded correctly.
- Are name, address and identifying details current?
- Are all employers and membership periods present?
- Are pensionable pay and working patterns plausible?
- Are breaks, reduced hours, family leave or transfers recorded?
- Are special-status, mental-health-officer or other historical features shown only where applicable?
- Has a Remediable Service Statement or other remedy information been received where expected?
- Are estimated benefits clearly distinguished from guaranteed amounts?
- Is a Pension Savings Statement available where pension input may exceed the annual allowance?
- Have discrepancies been raised in writing and tracked to correction?
Discrepancy: ________________________________________________
Evidence supplied: __________________________________________
Case reference, owner and review date: _______________________
Tool F3 decision brief
Decision being considered: retirement / partial retirement / reduced hours / additional work / progression / return to work / scheme pays / other
Desired decision date: ______________________________________
Official estimate requested on: ______________________________
Employment change requiring agreement: ______________________
Effect on duties, hours and pensionable pay: _________________
Benefits from each section and relevant pension ages: ________
Early or late retirement adjustment to verify: ______________
McCloud remedy choice or uncertainty: ________________________
Annual-allowance information and tax years: _________________
Lump-sum allowances or protection to examine: ______________
Ill-health or family-protection question: ____________________
Application form and notice period: __________________________
No figure should be copied from this handbook into a personal decision. Obtain the current administrator estimate and current HMRC information. A change in pay, back pay, corrected service or remedy adjustment can affect defined-benefit pension input differently from the cash contribution visible on a payslip.
Tool F4 questions for advisers
For the pension administrator:
- Which service and scheme sections are included in this estimate?
- What is missing, provisional or affected by remedy work?
- Which form and processing timetable apply to the intended event?
- What happens to ongoing membership after partial retirement or return?
For the employer:
- Is the proposed reduction or change acceptable, and from which date?
- Which duties, hours, pay and job-plan responsibilities will change?
- How will the required arrangement be recorded and reviewed?
For a tax adviser:
- Which tax years and all pension arrangements must be included?
- Is carry forward relevant, and what records are needed?
- How do remedy, back pay or corrected input affect the calculation?
- What filing or payment deadline applies to these facts?
For a regulated financial adviser:
- What service is being offered and how is the adviser regulated?
- Is the advice independent or restricted, and what are the fees?
- Which assumptions and alternatives are included in the recommendation?
- How do retirement income, family needs, risk and other assets interact?
Tool F5 controlled decision sequence
1. Correct the membership and employment record.
2. Obtain official estimates and statements for the contemplated date.
3. Define the employment change and secure written employer agreement where required.
4. Review tax exposure using current tax-year rules and all pension saving.
5. Obtain regulated or specialist advice where the consequences justify it.
6. Compare realistic alternatives, including timing and work pattern.
7. Submit the correct forms with sufficient time and retain confirmation.
8. Check the first payment, ongoing pay and future accrual after implementation.
Decision not to be made until: _______________________________
Next evidence or advice required: ____________________________
Tool F6 annual allowance control
Tax year: ___________________________________________________
Pension Savings Statement received on: _______________________
All NHS and non-NHS pension saving identified: ______________
Pay award, progression, back pay or correction: ______________
Remedy adjustment affecting input: ___________________________
Unused allowance information for earlier years: _____________
Current threshold and adjusted-income rules checked from HMRC on: _________________________________________________________
Calculation reviewed by: ____________________________________
Tax return or payment deadline: ______________________________
Scheme pays considered, advice and election deadline: ________
A Pension Savings Statement is an input to the review, not by itself a conclusion that tax is due. Conversely, absence of a statement should not be treated as proof that no charge can arise, particularly where several arrangements or corrected records are involved. Use current HMRC rules and obtain specialist advice when calculations are uncertain.
Tool F7 scheme pays record
Facility considered: mandatory / voluntary / both
Charge and tax year: _________________________________________
Current scheme guidance and form: ____________________________
Normal and exceptional deadlines checked: ___________________
Interest or benefit-reduction explanation obtained: __________
Alternative payment method considered: ______________________
Advice and decision date: ___________________________________
Confirmation received: ______________________________________
An election can produce a permanent reduction in future benefits and may be irrevocable under the scheme rules. Do not select a facility solely because it avoids an immediate cash payment. Compare the current terms and personal consequences with appropriate advice.
Worked later career case
A senior SAS doctor has benefits in an older scheme section and the 2015 Scheme. A pay increase is followed by a Pension Savings Statement, while the doctor is also considering partial retirement. The correct sequence is not to choose a retirement date from an online estimate. The doctor first checks membership and remedy information, obtains an official estimate for the contemplated benefits, and asks the employer to define the feasible reduction in pensionable pay and duties. A tax adviser reviews pension input and other saving for the relevant years. A regulated adviser can then compare options within the doctor’s wider circumstances. The eventual decision may still involve uncertainty, but it no longer rests on folklore about a single pension age, contribution rate or tax threshold.
Implementation check
After a retirement or partial-retirement decision takes effect, compare the outcome with the agreed plan.
First pension payment checked: _______________________________
Benefits and lump sum compared with award notice: ____________
New salary, hours and pensionable pay checked: _______________
Continuing scheme membership or accrual confirmed: __________
Tax code and deductions reviewed: ____________________________
Job plan updated and signed: _________________________________
Nomination or family-protection record reviewed: _____________
Discrepancy reported to: _____________________________________
Do not assume implementation is correct because payment has begun. An error may affect pension and salary records. Keep the employer agreement, correspondence, award notice and statements together, then schedule a later check once a tax year or pension update is available.